資產負債表僅顯示部份重要科目, 完整財報可參考這裡    玩股撇步(動畫小學堂)  

  • 現金是否充足, 是否沒有債務壓力. 現金和短期借款和一年內到期長期負債都很高的話要小心, 滿手現金卻不還債, 可能有問題
  • 應收帳款或存貨是否突然大幅增加, 留意應收帳款超過營收
  • 營收和獲利增加的速度要大於存貨和應收帳款的速度; 營收衰退, 應收帳款正常也要跟著減少
  • 營業活動負債: 因營業活動而產生, 如應付帳款, 應付票據, 合約負債等, 通常不需要支付利息. 此類型負債上升, 通常代表業績增加, 議價能力變好
  • 最容易被操弄的資產是應收帳款, 存貨和長期投資
  • 如果有資金貸予他人要注意
  • 非控制權益佔比: 非控制權益 / 股東權益總額, 如果這個值過大時要看個體報表, 不能只看合併報表
  • 圖表中的值是加一取對數, 目的是為了看趨勢
  • 還款急迫性 - 公司債 > 應付票據 > 銀行借款 > 應付員工 > 應付帳款/費用 > 其它
  • 如果未分配盈餘為負, 就算當年有獲利也沒法配息
  • 如果配息能力(未分配盈餘+其它權益)為負, 有可能會無法配息
資產負債表-近10年
現金及約當現金 YoY短期借款 YoY一年內到期長期負債 YoY資金貸予他人 YoY營收 YoY淨利 YoY應收帳款及票據 YoY應收帳款佔營收比(%) YoY存貨 YoY長期投資 YoY長期負債 YoY商譽及無形資產 YoY股本 YoY法定盈餘公積 YoY特別盈餘公積 YoY未分配盈餘 YoY保留盈餘 YoY其它權益 YoY配息能力 YoY非控制權益佔比 YoY
2019 (10)47.9546.4129.1435.112.5000111.08-8.244.96-43.1219.33-5.8517.402.6124.23-17.2552.4212.5412.5-50.01.5240.9131.250.110.459.22.86014.18-30.3227.49-8.12-6.1108.07-53.860.2810.47
2018 (9)32.7514.6321.57-3.620000121.055.228.7256.2720.53-11.3916.96-15.7929.2813.4946.588.9125.00.00.44-58.4931.220.329.576.10020.3550.7429.9232.86-2.86017.4921.630.251.62
2017 (8)28.5711.1722.38-4.440000115.059.715.5829.4723.1711.0720.141.2525.835.0142.77-8.0625.00.01.06-5.3631.120.429.025.130013.57.4822.526.480.88-66.7914.38-5.460.2511.39
2016 (7)25.7-24.3223.42-8.913.0-75.6100104.8711.344.31-9.6420.8611.7919.890.4119.1111.1746.52-6.1725.0138.11.121.8230.990.368.585.80012.56-4.8521.15-0.72.65-73.0415.21-33.960.2223.54
2015 (6)33.9631.7825.7130.6412.3331.580094.19-7.174.7711.1918.66-6.1419.811.1117.19-1.2649.589.0410.5-53.951.1-3.5130.88-1.978.115.60013.2-0.5321.31.679.83-6.6523.03-3.240.18-0.95
2014 (5)25.7725.2819.6811.952.85-59.8600101.465.574.29176.7719.882.7419.59-2.6817.414.3845.478.1122.80.661.14-3.3931.5-29.617.682.130013.2722.7620.9512.4510.5366.0923.838.780.1840.7
2013 (4)20.57017.5807.100096.1101.55019.35020.13016.68042.06022.6501.18044.7507.5200.3010.81018.6306.34017.1500.130
資產負債表-近20季
現金及約當現金 QoQ YoY短期借款 QoQ YoY一年內到期長期負債 QoQ YoY資金貸予他人 QoQ YoY營收 QoQ YoY淨利 QoQ YoY應收帳款及票據 QoQ YoY應收帳款佔營收比(%) QoQ YoY存貨 QoQ YoY長期投資 QoQ YoY長期負債 QoQ YoY商譽及無形資產 QoQ YoY股本 QoQ YoY法定盈餘公積 QoQ YoY特別盈餘公積 QoQ YoY未分配盈餘 QoQ YoY保留盈餘 QoQ YoY其它權益 QoQ YoY配息能力 QoQ YoY非控制權益佔比 QoQ YoY
20Q3 (20)32.81-3.19-21.7921.0-2.14-25.2900-100.000017.553.72-39.080.65-48.0-32.2913.12-2.09-36.4617.1912.36-6.9916.41.8-34.1154.282.076.8500-100.00.19-80.21-54.7631.250.00.010.940.04.696.110.0113.6430.242.23134.4247.291.4280.43-6.1914.15-51.3424.057.51172.99-0.00-100.95-100.04
20Q2 (19)33.899.75-5.4121.46-18.19-14.910-100.0-100.000016.9216.61-41.021.25-94.26-11.9713.417.44-35.5815.3033.22-14.9916.1110.19-39.1653.18-0.846.5900-100.00.96-25.0128.5731.250.00.010.944.694.696.11113.64113.6429.58-18.65142.6646.63-6.182.93-7.21-24.53-248.3122.37-26.82121.050.01-4.38-95.56
20Q1 (18)30.88-35.6-0.9626.23-9.997.6312.45-0.499.200014.51-46.93-44.721.781898.171361.7411.41-40.97-37.9211.48-34.0-24.7514.62-39.66-50.2953.632.319.970-100.0-100.01.28-14.67197.6731.250.00.0310.450.09.22.860.0036.36156.4270.4649.6680.6560.71-5.795.24-316.5530.57278.8153.310.01-95.72-95.32
19Q4 (17)47.9514.346.4129.143.6635.112.50.0000027.34-5.1-2.291.0913.54-54.3919.33-6.39-5.8517.40-5.852.6124.23-2.65-17.2552.423.1912.5412.50.0-50.01.5257.14240.9131.250.00.110.450.09.22.860.0014.189.92-30.3227.494.88-8.12-6.11-49.39-113.648.07-8.4-53.860.285.7810.47
19Q3 (16)41.9517.0868.8128.1111.4634.312.5100.0000028.810.42-11.790.96-32.39-71.4320.65-0.72-14.4218.482.7-5.0524.89-6.0-14.4150.81.8212.2412.5-33.33-50.00.420.0-12.531.250.00.110.450.09.22.860.0012.95.82-29.7426.212.82-6.19-4.09-97.58-23.948.81-12.94-41.50.262.545.18
19Q2 (15)35.8314.9123.6825.223.4927.836.250.0000028.699.34-14.491.42-4.7-31.0720.813.17-16.6318.0017.93-10.8426.48-9.96-6.7649.892.312.6718.750.0-25.00.42-2.33-16.031.250.030.1310.459.29.22.860012.19-42.85-18.8425.49-17.513.62-2.07-48.92-152.4410.12-49.25-28.730.260.693.88
19Q1 (14)31.18-4.79-0.3824.3712.9811.186.250000026.24-6.22-2.311.49-37.6661.9618.38-10.47-6.815.26-10.01-7.8729.410.445.8348.774.716.0118.75-25.0-25.00.43-2.27-58.2531.240.060.229.570.06.100021.334.8216.9430.93.2813.35-1.3951.4-26.3619.9414.0116.340.251.140.8
18Q4 (13)32.7531.7914.6321.573.06-3.6200000027.98-14.33-9.392.39-28.87696.6720.53-14.92-11.3916.96-12.88-15.7929.280.6913.4946.582.928.9125.00.00.00.44-8.33-58.4931.220.00.329.570.06.100020.3510.8450.7429.927.0932.86-2.8613.33-425.017.4916.1421.630.250.711.62
18Q3 (12)24.85-14.22020.936.08000000032.66-2.651.083.3663.1125.3724.13-3.29019.47-3.56029.082.39045.262.21025.00.000.48-4.0031.220.030.359.570.0000018.3622.24027.9413.5823.63-3.3-302.44015.066.0600.251.275.84
18Q2 (11)28.97-7.44019.73-9.99000000033.5524.9115.732.06123.9116.3824.9526.52020.1921.85028.42.2044.285.33025.00.000.5-51.46031.210.130.489.576.1000015.02-17.65024.6-9.7623.25-0.8225.45014.2-17.1500.25-2.299.2
18Q1 (10)31.39.56021.92-2.06000000026.86-13.0217.450.92206.6712.219.72-14.89016.57-17.74027.797.71042.04-1.71025.00.001.03-2.83031.170.160.429.020.0000018.2435.11027.2621.0523.85-1.1-225.0017.1419.1900.251.9712.44
17Q4 (9)28.570022.380000000030.88-4.4316.930.3-88.81-65.1223.170020.140025.80042.770025.0001.060031.120.030.429.020000013.50022.52-0.356.480.880014.38000.254.911.39
17Q3 (8)00000000000032.3111.4515.272.6851.4157.650000.000000000000000031.110.160.4200000000022.613.2310.890000000.244.480
17Q2 (7)00000000000028.9926.767.571.77115.8514.190000.000000000000000031.060.060.4200000000019.96-9.314.390000000.230.610
17Q1 (6)00000000000022.87-13.4-2.60.82-4.6500000.000000000000000031.040.16000000000022.014.0700000000.221.020
16Q4 (5)00000000000026.41-5.786.880.86-49.4100000.000000000000000030.990.03000000000021.153.7800000000.2200
16Q3 (4)000.0000.0000.0000.028.034.010.01.79.680.0000.00.0000.0000.0000.0000.0000.030.980.160.0000.0000.0000.020.386.590.0000.0000.00.0000.0

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